VAT Guides Compliance & Technical

VAT invoices and compliance requirements

VAT-registered businesses must issue VAT invoices compliant with the local VAT rules. In most cases, there is an obligation to:

  • issue and keep valid invoices - these can be paper or electronic
  • keep copies of all the sales invoices you issue even if you cancel them or produce one by mistake
  • keep all purchase invoices for items you buy
  • charge the right rate of VAT
  • show the VAT information on your invoice

There are different criteria for valid VAT invoices, but generally the following information must be included:

  • Date of invoice
  • Unique invoice number
  • Your business details, including your VAT number
  • Customer’s details
  • Description of the supply
  • Net, VAT and Gross values
  • VAT rate applied

Related articles

VAT Rates

If you’re registered, you have to charge VAT when you make taxable supplies. What qualifies and the VAT rate you charge depends on the type of goods or services you provide.

Read more
How Import Taxes Work: VAT, Duties and Customs Clearance

When goods are imported into a country with VAT, import tax is charged as a percentage of the value of the imported goods. Find out how import taxes work in our guide.

Read more

Where 3 parties are involved in successive transactions, but only one movement of goods take place, a simplification may be available to avoid certain registration obligations.

Read more